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ANALISISPENGARUHSTRUKTUR CORPORATE GOVERNANCEDANINTERNAL AUDIT TERHADAP FEEAUDITEKSTERNAL

Naharul Karim, Muh (2016) ANALISISPENGARUHSTRUKTUR CORPORATE GOVERNANCEDANINTERNAL AUDIT TERHADAP FEEAUDITEKSTERNAL. Undergraduate thesis, UNIVERSITAS STIKUBANK.

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Abstract

ABSTRACT This study aimed to examine the effect of the independence of the board of directors, the number of commissioners, the independence of the audit committee, the number of audit committee, the intensity of the audit committee meetings and internal audits of the external audit fee on companies listed in the Indonesia Stock Exchange (BEI). The population used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in Indonesia in 2012 - 2014. The sample in this study were 58 observation data. The sampling technique used purposive sampling. The criteria for the sample in this study is a company that is not delisting in the Indonesia Stock Exchange (BEI) during the period 2012-2014; Companies express fee on the annual audit report; had complete data for the study variables. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: The independence of the board of commissioners did not affect the audit fee. The number of commissioners positive effect on external audit fees, accepted, meaning that the higher the number of commissioners, the audit fee will increase. The independence of the audit committee does not affect the audit fee. The number of audit committee does not affect the audit fee. The intensity of the audit committee meeting does not affect the audit fee. Internal audit does not affect the audit fee

Item Type: Thesis (Undergraduate)
Additional Information: NIM : 12.05.52.0250 SKR.V.05.52.1287
Uncontrolled Keywords: Keywords: independence of the board of directors, the number of commissioners, the independence of the audit committee, the number of audit committee, the intensity of the audit committee meetings, internal audit and audit fees
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Yudi Cahyo
Date Deposited: 22 Feb 2017 04:16
Last Modified: 22 Feb 2017 04:16
URI: https://eprints.unisbank.ac.id/id/eprint/3832

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